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Tax Decisions & Orders

Pete’s Top Quality Landscaping, LLC

04/25/2016 16-11 On August 14, 2015, the Department assessed the Taxpayer for the tax periods from January 31, 2008 through July 31, 2014.  The assessment was for gross receipts tax, withholding tax, and compensating tax, as well as penalty and interest on each of...

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Video Factory

04/06/2016 16-10 On January 10, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period ending on December 31, 2008.  On February 8, 2013, the Taxpayer filed a protest of the assessment.  The Taxpayer is a video...

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Elizabeth O. Brower

03/18/2016 16-09 On July 31, 2015, the Department assessed the Taxpayer penalty for underpayment of estimated tax for the 2014 tax year.  On October 7, 2015, the Taxpayer filed a formal protest of the assessment.  In 2014, the Taxpayer was required to make estimated...

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Love Tree Builders

03/15/2016 16-08 On July 30, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from June 1, 2012 through December 31, 2012.  On August 6, 2015, the Taxpayer protested the Department’s assessment. ...

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David and Kristine Greig

03/07/2016 16-07 On October 15, 2015, the Department denied the Taxpayers’ request for refund regarding an overpayment of New Mexico personal income tax (PIT) in 2008.  On November 16, 2015, the Taxpayers filed a formal protest letter.  For the 2008 tax year, the...

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Frank’s Electric LLC

02/18/2016 16-05 On July 8 and 15, and on August 5, 2015, the Department issued several assessments to the Taxpayer for gross receipts tax, withholding tax, penalty and interest for CRS reporting periods ending on May 31, 2012 through the period ending on January 31,...

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Ricardo D. Romero

02/18/2016 16-06 On October 1, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012.  On November 16, 2015, the Taxpayer protested the assessment.  The...

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That’s the Key

02/10/2016 16-04 On October 7, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2011.  On October 9, 2015, the Taxpayer protested the assessment, asking that...

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Sandia Development & Consulting Services Inc.

02/09/2016 16-02 On July 10, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for CRS reporting periods from June 30, 2011 through June 30, 2014.  On September 25, 2015, the Taxpayer protested the assessment.  The Taxpayer is a...

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Jay, Jan C., D.O.M., PC

02/09/2016 16-03 On January 12, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2008 through December 31, 2013.  On April 9, 2015, the Taxpayer filed a protest to the assessments.  The...

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